effect of regulation, accountability systems, accounting principles, priority programs on performance accountability and performance reporting moderates of good financial governance of village

Research to prove, analyze and interpret the Effect of Regulation, Accountability System, Accounting Principles, Priority Programs on Performance Accountability, and Performance Reports in Village Fund Management with Moderate Variables Good Financial Governance (GFG) Village. This study uses a quantitative approach by collecting data through a survey of village heads who receive village funds. This study uses an explanatory approach by testing some hypotheses. The study population was in all villages receiving village funds in Tulungagung Regency in 2021. The number of samples was determined using the Slovin formula with a tolerance of 5% as many as 156 respondents. Sampling was done using Random Sampling, while the data analysis technique used Partial Least Square. Regulation, work accountability, accounting principles partially have a significant effect on performance Reports. Priority Programs have a significant effect on Performance AccountabilityandGFG can strengthen the relationship between the Village Fund Accounting Principles and the performance report.

Analisis Kinerja Pegawai Pada Kantor Camat

Based on the results of the analysis of the 2020 East Medan District Government Agency Performance Accountability Report, it shows that employee performance is still low, and there are problems that need to be addressed related to apparatus work discipline. The research method used in this research is descriptive with qualitative analysis. Data collection is obtained from interviews, documentation, and observations. The results showed that the work quality of the employees of the East Medan District Head Office, Medan City was still low in terms of handling documents and procedures were still convoluted and slow and not transparent in terms of costs. The work quantity of the employees of the Medan Timur Sub-district Office in Medan City is quite good. The work discipline of the employees of the East Medan Sub-district Office, Medan City, has not yet been implemented as expected by the community. Employees at the Medan Timur Sub-district Office in Medan City have good initiatives in carrying out their duties. As well as the employee's responsibility for all aspects related to the tasks carried out by the employees of the East Medan District Head Office, Medan City is quite good.

Performance Accountability in Indonesian Local Governments: Does Monitoring Really Work?

This study aims to empirically examine whether the monitoring activities on local government implementation really matter for local government performance accountability. Based on a sample of decentralized Indonesia during 2010-2019, we test this by measuring monitoring activities of local government at district and city levels. Using panel data set of 514 local governments, our results show that the monitoring activities, conducted by external audit and the public, positively affect local government performance accountability. In contrast, legislative monitoring negatively affects performance accountability. These findings suggest that the external audit plays a fundamental role in monitoring activities at the local governments. In addition, direct public monitoring can enhance performance accountability through intensifying human development and a greater democracy. As for legislators, the composition between government coalition and opposition should also be suitable for the effectiveness of monitoring.

ANALISIS LAPORAN AKUNTANBILITAS KINERJA INSTANSI PEMERINTAH PADA BADAN PENGELOLAAN PENDAPATAN DAERAH KABUPATEN CIANJUR

ABSTRAKPenelitian ini dilakukan dengan latar belakang banyaknya kejadian korupsi, kolusi dan nepotisme yang semakin merajalela di lingkungan instansi pemerintahan, sehingga banyak realisasi pekerjaan yang tidak mencapai target yang telah ditentukan pada periode tertentu. Hal ini juga mengakibatkan banyaknya pihak yang menyoroti terhadap akuntabilitas pemerintahan. Tujuan dilakukannya penelitian ini adalah untuk mengetahui dan menganalisis Laporan Akuntabilitas Kinerja Instansi Pemerintah (LAKIP) yang disajikan apakah telah memenuhi fungsinya sebagai alat penatausahaan, pelaporan dan pertanggungjawaban serta sesuai dengan PERMENPAN & RB Nomor 53 Tahun 2014 Tentang Petunjuk Teknis Perjanjian Kinerja, Pelaporan Kinerja dan Tata Cara Reviu Atas Laporan Kinerja Instansi Pemerintah. Metoda yang digunakan dalam penelitian ini adalah metode deskriptif dalam pemaparan dari setiap indikator yang didapat dari laporan Akuntabilitas Keuangan Instansi Pemerintah Kabupaten Cianjur. Adapun data yang digunakan oleh penulis adalah data kualitatif yang diperoleh dari website Badan Pengelolaan Pendapatan Daerah Kabupaten Cianjur. Hasil dari penelitian ini menunjukkan bahwa Laporan Akuntabilitas Kinerja Instansi Pemerintah yang disajikan oleh Badan Pengelolaan Pendapatan Daerah Kabupaten Cianjur bersifat informatif dan telah sesuai dengan yang diamanatkan oleh PERMENPAN & RB Nomor 53 Tahun 2014. ABSTRACTThis research was conducted against the background of the many incidents of corruption, collusion and nepotism that are increasingly rampant in government agencies, so that many work realizations do not reach the predetermined targets in a certain period. This has also resulted in many parties highlighting government accountability. The purpose of this research is to find out and analyze the Government Agency Performance Accountability Report (LAKIP) presented whether it has fulfilled its function as an administrative, reporting and accountability tool and is in accordance with PERMENPAN & RB Number 53 of 2014 concerning Technical Guidelines for Performance Agreements, Performance Reporting and Governance How to Review Government Agency Performance Reports. The method used in this study is a descriptive method in the exposure of each indicator obtained from the Financial Accountability Report of the Cianjur Regency Government Agencies. The data used by the author is qualitative data obtained from the website of the Regional Revenue Management Agency of Cianjur Regency. The results of this study indicate that the Performance Accountability Reportof Government Agencies presented by the Regional Revenue Management Agency of Cianjur Regency is informative and has been in accordance with the mandate of PERMENPAN & RB Number 53 of 2014.

Perancangan Sistem Informasi Akuntansi pada LAZIS Nurul Falah

Effective and efficient zakat management requires the support of a good accounting information system. To improve the effectiveness and efficiency in ZIS management, an integrated information system is needed that helps in documenting ZIS collection and distribution activities and is easy to understand by system users. So that with the integrated accounting information system between divisions can improve the performance, accountability, and transparency of financial statements. This research aims to design an accounting information system at LAZIS Nurul Falah. The Research method uses a case study approach. The data in the study were obtained through interviews with LAZIS Nurul Falah administrators who are directly related to research objects, observations, and documentation. Design an accounting information system using context diagrams, data flow diagrams, and flowcharts. The design of an integrated accounting information system using a client-server can improve the performance of administrators in managing data, accessing data, and speeding up the financial management process. Keywords: Accounting Information System, Shari’ah Accounting, ZIS

The Effect of Financial Performance on Performance Accountability of Regency/City Governments in Indonesia

This research is intended to provide empirical evidence of the influence of financial performance on the accountability of city government performance in Indonesia. The sample in this study is 1226 district / city governments in indonesia 2012-2014. The data is formed into a combined panel data between time series data and cross section data that is processed using multiple regression model. Financial factors are proxied by regional financial independence, activity ratios, ratios of development function, intergovernmental income, and fiscal capacity. The results of this study indicate the ratio of regional financial independence, health ratio, fiscal capacity positively affect the performance accountability of local governments in Indonesia. While the ratio of development activities and intergovernmental income does not apply to the performance accountability of local governments in Indonesia.

KEJELASAN SASARAN ANGGARAN DAN SPIP TERHADAP AKUNTANBILITAS KINERJA INSTANSI DIMODERASI PARTISIPASI PENYUSUN

The purpose of this study was to examine and explain the clarity of budget targets, and the internal control system on performance accountability in OPD Malang City in moderation of budgetary participation. This study uses quantitative research methods. Population of 34 Regional Apparatus Organizations in Malang City. The data analysis technique used multiple regression analysis. The results showed the clarity of budget targets, and the internal control system had an effect on performance accountability in OPD Malang City. A clear budget and according to organizational goals increases the accountability of the performance of government agencies. The implementation of an internal control system in each activity increases the accountability of the performance of government agencies. Participation in budgeting moderates the relationship between the clarity of budget targets and the internal control system that affects performance accountability. Participation in budgeting is very important for the preparation of a government budget in accordance with organizational goals. With participation in budgeting, the clarity of budget targets and the internal control system has increased and has an impact on increasing the accountability of government performance.

EVALUASI PROSES PENGANGGARAN DANA BANTUAN OPERASIONAL SEKOLAH DI KABUPATEN PURWOREJO

This study aims to evaluate the budgeting process for School Operational Assistance Funds in Purworejo Regency. Evaluation measurement uses indicators issued by the United Nations Development Program (UNDP) on Good Governance with Transparency and Accountability variables in the Budgeting Process in Purworejo Regency. The samples of this study were 477 schools in Purworejo Regency and the BOS Management Team in Purworejo Regency in the Education, Youth and Sports Office of Purworejo Regency. The results showed that in general the implementation of the principles of good governance for accountability had been carried out well and met the principles of accountability. Even the overall Performance Accountability Score of Purworejo Regency gets a performance score of AA (Very satisfying). Meanwhile, for the Transparency Principle as measured by the legal framework, the availability of public information, open plan planning, implementation and reporting have been carried out quite well, but several schools still do not comply with the transparency of openness in the reporting sector. there are still 26,7% of schools that have not reported online on the Ministry of Education and Culture's website.Keywords: Good Governance, Accountability, Transparency, Purworejo Regency, Budget, BOS Funds.

THE INFLUENCE OF PERFORMANCE MEASUREMENT SYSTEM ON THE IMPLEMENTATION OF SAKIP IN THE JAMBI PROVINCIAL GOVERNMENT

Performance Measurement System (PMS) including Performance Accountability is the obligation of every institution to be implemented accurately and measurably. Government AgencAy Performance Accountability System (SAKIP) which has been regulated in PP no. 29 of 2014 contains regulations of the President of the Republic of Indonesia regarding general regulations for the implementation of SAKIP. The purpose of this study was to determine the effect of the PMS factors on the implementation of SAKIP in the Jambi provincial government by connecting the 5 factors of the PMS and the implementation of SAKIP that influenced them. Specifically, the objects or parts of local government organizations that can explain this problem are the existing agencies, agencies and bureaus or regional apparatus organizations that are under the auspices of the provincial government. The research method used is descriptive quantitative. The warp Partial Least Square (warpPLS) program is a variance-based data processing program created to solve the problems caused by covariance-based SEM. This study hypothesizes the influence of the PMS factors on the implementation of SAKIP. The activities carried out began with submitting proposals to the Jambi provincial government, which then sought data directly or through third parties. Students as enumerators are used to search for data in the field. Primary data used comes from provincial government officials, while secondary data is obtained using the services of parties who are not directly involved with Jambi provincial government policies. The research was conducted by directly observing the Jambi governor's office and was also carried out using only information technology via the internet network. So that the information obtained does come from data sources that are truly valid, reliable and trustworthy.